/* ============================================================
   Overlooked Tax Credits LLC — shared stylesheet
   Palette: ledger navy + paper + highlighter gold
   ============================================================ */

@import url('https://fonts.googleapis.com/css2?family=Lora:ital,wght@0,500;0,600;0,700;1,500&family=Inter:wght@400;500;600;700&family=IBM+Plex+Mono:wght@400;500&display=swap');

:root{
  /* logo-matched blue palette: deep navy (primary), logo blue (accent), cool grays, sky-tinted paper */
  --navy-950:#0A2540;   /* deep navy — nav/footer/headings */
  --navy-800:#123B66;   /* navy, lighter — hover states */
  --navy-700:#1C4E82;   /* navy, lightest — tertiary */
  --slate-600:#4A5568;  /* cool blue-gray — body/secondary text */
  --slate-400:#8291A8;  /* cool blue-gray, lighter — captions/footnotes */
  --paper-50:#F4F8FF;   /* sky-tinted white — page background */
  --paper-100:#E7F0FE;  /* sky-tinted, deeper — alt section background */
  --paper-200:#D3E3FC;  /* sky-tinted, deepest — borders on alt sections */
  --gold-500:#0067F5;   /* logo blue — primary accent, highlighter */
  --gold-600:#0052C4;   /* logo blue, darker — accent hover */
  --ink-900:#101828;    /* near-black with blue undertone — main text */
  --line-200:#D8E4F7;   /* hairline rules */
  --white:#FFFFFF;

  --font-display: 'Lora', Georgia, serif;
  --font-body: 'Inter', -apple-system, BlinkMacSystemFont, sans-serif;
  --font-mono: 'IBM Plex Mono', ui-monospace, monospace;

  --radius-sm: 3px;
  --radius-md: 6px;
  --max-w: 1160px;
}

*{ box-sizing:border-box; }
html{ scroll-behavior:smooth; }
body{
  margin:0;
  background:var(--paper-50);
  color:var(--ink-900);
  font-family:var(--font-body);
  font-size:16px;
  line-height:1.6;
  -webkit-font-smoothing:antialiased;
}
img{ max-width:100%; display:block; }
a{ color:inherit; text-decoration:none; }

.wrap{
  max-width:var(--max-w);
  margin:0 auto;
  padding:0 28px;
}

/* subtle paper texture via layered gradient */
body{
  background-image:
    radial-gradient(circle at 20% 0%, rgba(10,37,64,0.04), transparent 45%),
    radial-gradient(circle at 100% 30%, rgba(0,103,245,0.06), transparent 40%);
}

h1,h2,h3,h4{
  font-family:var(--font-display);
  color:var(--navy-950);
  margin:0 0 .5em;
  line-height:1.2;
  font-weight:600;
}
p{ margin:0 0 1em; color:var(--slate-600); }
.eyebrow{
  font-family:var(--font-mono);
  font-size:.72rem;
  letter-spacing:.14em;
  text-transform:uppercase;
  color:var(--gold-600);
  display:inline-flex;
  align-items:center;
  gap:8px;
  margin-bottom:14px;
}
.eyebrow::before{
  content:"";
  width:18px; height:1px;
  background:var(--gold-600);
  display:inline-block;
}

/* ---------- header / nav ---------- */
header.site{
  position:sticky; top:0; z-index:50;
  background:rgba(244,248,255,0.92);
  backdrop-filter:blur(6px);
  border-bottom:1px solid var(--line-200);
}
.nav-row{
  display:flex; align-items:center; justify-content:space-between;
  padding:12px 28px;
  max-width:var(--max-w); margin:0 auto;
}
.brand{
  display:flex; align-items:center; gap:10px;
  font-family:var(--font-display);
  font-weight:700; font-size:1.08rem;
  color:var(--navy-950);
}
.brand .mark{
  width:30px; height:30px;
  border:1.5px solid var(--navy-800);
  border-radius:var(--radius-sm);
  display:flex; align-items:center; justify-content:center;
  font-family:var(--font-mono); font-size:.7rem; font-weight:600;
  color:var(--navy-800);
  position:relative;
  overflow:hidden;
}
.brand .mark::after{
  content:"";
  position:absolute; left:-30%; top:35%;
  width:160%; height:38%;
  background:var(--gold-500);
  opacity:.55;
  transform:rotate(-2deg);
}
.brand .logo-img{
  height:52px; width:auto; max-width:220px;
  object-fit:contain;
}
.footer-grid .f-brand{ display:flex; align-items:center; gap:10px; }
.footer-grid .f-brand img{ height:40px; width:auto; }
nav.links{ display:flex; gap:34px; align-items:center; }
nav.links a{
  font-size:.92rem; font-weight:500; color:var(--navy-800);
  position:relative; padding:4px 0;
}
nav.links a.active{ color:var(--navy-950); font-weight:600; }
nav.links a.active::after{
  content:""; position:absolute; left:0; right:0; bottom:-2px;
  height:2px; background:var(--gold-500);
}
.nav-cta{
  background:var(--navy-950); color:var(--white) !important;
  padding:10px 20px; border-radius:var(--radius-sm);
  font-size:.88rem !important; font-weight:600 !important;
}
.nav-toggle{ display:none; }

@media (max-width:820px){
  nav.links{
    position:fixed; inset:64px 0 auto 0; background:var(--paper-50);
    flex-direction:column; align-items:flex-start; gap:0;
    padding:8px 28px 20px; border-bottom:1px solid var(--line-200);
    transform:translateY(-8px); opacity:0; pointer-events:none;
    transition:opacity .18s ease, transform .18s ease;
  }
  nav.links.open{ opacity:1; pointer-events:auto; transform:translateY(0); }
  nav.links a{ padding:12px 0; width:100%; border-bottom:1px solid var(--line-200); }
  nav.links a:last-child{ border-bottom:none; }
  .nav-toggle{
    display:flex; flex-direction:column; gap:5px; background:none; border:none;
    cursor:pointer; padding:6px;
  }
  .nav-toggle span{ width:22px; height:2px; background:var(--navy-950); display:block; }
}

/* ---------- buttons ---------- */
.btn{
  display:inline-flex; align-items:center; gap:8px;
  padding:13px 24px;
  border-radius:var(--radius-sm);
  font-weight:600; font-size:.94rem;
  border:1px solid transparent;
  cursor:pointer;
}
.btn-primary{ background:var(--navy-950); color:var(--white); }
.btn-primary:hover{ background:var(--navy-800); }
.btn-ghost{ border-color:var(--navy-800); color:var(--navy-950); }
.btn-ghost:hover{ background:var(--navy-950); color:var(--white); }

/* ---------- hero ---------- */
.hero{ padding:76px 0 60px; }
.hero-grid{
  display:grid; grid-template-columns:1.05fr .95fr; gap:60px; align-items:center;
}
.hero h1{ font-size:2.7rem; max-width:15ch; }
.hero .lede{ font-size:1.08rem; max-width:44ch; }
.hero-actions{ display:flex; gap:14px; margin-top:28px; flex-wrap:wrap; }
.hero-footnote{
  margin-top:26px; font-size:.82rem; color:var(--slate-400);
  font-family:var(--font-mono);
}

/* ledger card — signature element */
.ledger-card{
  background:var(--white);
  border:1px solid var(--line-200);
  border-radius:var(--radius-md);
  padding:26px 26px 22px;
  box-shadow:0 24px 48px -28px rgba(10,31,51,0.35);
}
.ledger-card .lc-head{
  display:flex; justify-content:space-between; align-items:baseline;
  font-family:var(--font-mono); font-size:.72rem; color:var(--slate-400);
  border-bottom:1px solid var(--line-200); padding-bottom:12px; margin-bottom:6px;
  text-transform:uppercase; letter-spacing:.08em;
}
.lc-row{
  display:flex; justify-content:space-between; gap:12px;
  padding:13px 0; border-bottom:1px dashed var(--line-200);
  font-size:.92rem;
}
.lc-row:last-of-type{ border-bottom:none; }
.lc-label{ color:var(--ink-900); }
.lc-sub{ display:block; font-size:.78rem; color:var(--slate-400); margin-top:2px; }
.lc-amt{
  font-family:var(--font-mono); font-weight:500; color:var(--slate-400);
  white-space:nowrap;
}
.lc-amt.found{
  color:var(--navy-950); font-weight:600;
  background:linear-gradient(100deg, transparent 0%, var(--gold-500) 0%);
  background-repeat:no-repeat; background-size:0% 46%; background-position:0 68%;
  animation:highlight 1.1s ease forwards;
  padding:0 2px;
}
.lc-row:nth-of-type(1) .lc-amt.found{ animation-delay:.3s; }
.lc-row:nth-of-type(2) .lc-amt.found{ animation-delay:.75s; }
.lc-row:nth-of-type(3) .lc-amt.found{ animation-delay:1.2s; }
@keyframes highlight{
  from{ background-size:0% 46%; }
  to{ background-size:100% 46%; }
}
.lc-total{
  display:flex; justify-content:space-between; align-items:center;
  margin-top:14px; padding-top:16px; border-top:1.5px solid var(--navy-950);
}
.lc-total .t-label{ font-size:.8rem; color:var(--slate-600); font-weight:600; text-transform:uppercase; letter-spacing:.05em; }
.lc-total .t-amt{ font-family:var(--font-mono); font-size:1.35rem; font-weight:600; color:var(--navy-950); }

@media (max-width:820px){
  .hero-grid{ grid-template-columns:1fr; }
  .hero h1{ font-size:2.1rem; max-width:none; }
}

/* ---------- sections ---------- */
section{ padding:64px 0; }
.section-head{ max-width:56ch; margin-bottom:44px; }
.section-alt{ background:var(--paper-100); border-top:1px solid var(--line-200); border-bottom:1px solid var(--line-200); }

.grid-3{ display:grid; grid-template-columns:repeat(3,1fr); gap:24px; }
.grid-2{ display:grid; grid-template-columns:repeat(2,1fr); gap:24px; }
@media (max-width:820px){ .grid-3, .grid-2{ grid-template-columns:1fr; } }

.card{
  background:var(--white); border:1px solid var(--line-200);
  border-radius:var(--radius-md); padding:28px;
}

/* process steps — numbered because order is real (a filing sequence) */
.step{ display:flex; gap:18px; }
.step-num{
  font-family:var(--font-mono); font-size:.85rem; color:var(--gold-600);
  border:1px solid var(--line-200); border-radius:50%;
  width:34px; height:34px; flex:none;
  display:flex; align-items:center; justify-content:center;
  background:var(--white);
}
.step h4{ margin-bottom:6px; font-size:1.02rem; }
.step p{ font-size:.92rem; margin-bottom:0; }

/* stat row */
.stat-row{ display:flex; gap:0; border-top:1px solid var(--line-200); }
.stat{
  flex:1; padding:26px 20px; border-right:1px solid var(--line-200);
}
.stat:last-child{ border-right:none; }
.stat .num{
  font-family:var(--font-mono); font-size:2.1rem; color:var(--navy-950); font-weight:500;
  display:block;
}
.stat .lbl{ font-size:.85rem; color:var(--slate-600); }
@media (max-width:820px){
  .stat-row{ flex-direction:column; }
  .stat{ border-right:none; border-bottom:1px solid var(--line-200); }
}

.audience-card{
  background:var(--white); border:1px solid var(--line-200); border-radius:var(--radius-md);
  padding:30px; position:relative;
}
.audience-card .tag{
  font-family:var(--font-mono); font-size:.7rem; text-transform:uppercase;
  letter-spacing:.08em; color:var(--gold-600); margin-bottom:12px; display:block;
}
.audience-card ul{ margin:16px 0 0; padding-left:18px; color:var(--slate-600); font-size:.92rem; }
.audience-card li{ margin-bottom:8px; }

/* CTA band */
.cta-band{
  background:var(--navy-950); color:var(--white);
  border-radius:var(--radius-md);
  padding:48px 44px;
  display:flex; align-items:center; justify-content:space-between; gap:30px;
  flex-wrap:wrap;
}
.cta-band h3{ color:var(--white); margin-bottom:6px; }
.cta-band p{ color:#B9C4D0; margin-bottom:0; }
.cta-band .btn-primary{ background:var(--gold-500); color:var(--navy-950); }
.cta-band .btn-primary:hover{ background:var(--gold-600); color:var(--white); }

/* footer */
footer.site{
  border-top:1px solid var(--line-200);
  padding:40px 0 30px;
  margin-top:20px;
}
.footer-grid{ display:flex; justify-content:space-between; gap:30px; flex-wrap:wrap; }
.footer-grid .f-brand{ font-family:var(--font-display); font-weight:700; color:var(--navy-950); margin-bottom:8px; }
.footer-cols{ display:flex; gap:60px; flex-wrap:wrap; }
.footer-cols h5{
  font-family:var(--font-mono); font-size:.72rem; text-transform:uppercase;
  letter-spacing:.08em; color:var(--slate-400); margin:0 0 12px;
}
.footer-cols a, .footer-cols span{ display:block; font-size:.9rem; color:var(--slate-600); margin-bottom:8px; }
.footer-bottom{
  margin-top:34px; padding-top:20px; border-top:1px solid var(--line-200);
  display:flex; justify-content:space-between; flex-wrap:wrap; gap:10px;
  font-size:.78rem; color:var(--slate-400);
}

/* generic content page header (services/about/contact) */
.page-hero{ padding:56px 0 40px; border-bottom:1px solid var(--line-200); }
.page-hero h1{ font-size:2.2rem; max-width:20ch; }
.page-hero .lede{ max-width:58ch; }

/* form */
form.contact-form{ display:grid; gap:16px; max-width:520px; }
.form-row{ display:grid; gap:6px; }
.form-row label{ font-size:.85rem; font-weight:600; color:var(--navy-950); }
.form-row input, .form-row select, .form-row textarea{
  font-family:var(--font-body); font-size:.95rem;
  padding:12px 14px; border:1px solid var(--line-200); border-radius:var(--radius-sm);
  background:var(--white); color:var(--ink-900);
}
.form-row textarea{ resize:vertical; min-height:110px; }
.form-row input:focus, .form-row select:focus, .form-row textarea:focus{
  outline:2px solid var(--gold-500); outline-offset:1px;
}

.contact-details .item{ display:flex; gap:14px; padding:16px 0; border-bottom:1px solid var(--line-200); }
.contact-details .item:last-child{ border-bottom:none; }
.contact-details .item .k{ font-family:var(--font-mono); font-size:.72rem; text-transform:uppercase; color:var(--slate-400); width:90px; flex:none; padding-top:2px; }
.contact-details .item .v{ font-size:.96rem; color:var(--ink-900); }

/* reveal-on-scroll (respects reduced motion) */
.reveal{ opacity:0; transform:translateY(14px); transition:opacity .5s ease, transform .5s ease; }
.reveal.in{ opacity:1; transform:none; }
@media (prefers-reduced-motion: reduce){
  .reveal{ opacity:1; transform:none; transition:none; }
  .lc-amt.found{ animation:none; background-size:100% 46%; }
}

:focus-visible{ outline:2px solid var(--gold-500); outline-offset:2px; }